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Eastman Chemical EMN Chemical Intermediates — Cost of Sales

Other segment segments

Advanced Materials
$557M+9.0%
Additives And Functional Products
$536M+1.9%
Fibers
$161M-8.5%

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Other financials

Income statement

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Revenue$2.2B-4.9%
Gross profit$431.0M-24.0%
Net income$107.0M-41.2%
EPS (diluted)$0.93-40.8%

Balance sheet

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Cash & equivalents$665.0M+59.1%
Total debt$5.2B+4.0%
Total equity$6.0B+2.4%
Total assets$15.2B+1.7%

Cash flow

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Operating cash flow-$137.0M+18.0%
CapEx$103.0M-29.9%
Free cash flow-$240.0M+23.6%

Valuation

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Market cap$8.39B+19.9%
Enterprise value$12.94B+10.6%
P/E21×+12.6×
P/S+0.2×

Profitability

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Gross margin19.8%-5.1pp
Operating margin16%
Net margin4.6%-5.2pp
FCF margin5.8%-0.4pp

Returns & leverage

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Return on equity6.7%-9.4pp
Debt / equity0.9×0.0×
Current ratio1.5×-0.3×

Where this comes from

Reported directly by Eastman Chemical in its filing.

Tagged under the XBRL concept us-gaap:CostOfGoodsAndServicesSold.

The source filing: Eastman Chemical’s 10-Q, filed May 1, 2026.

Filed
May 1, 2026, 11:58 AM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q1 2026
Accession
0000915389-26-000099
(Dollars in millions)Advanced MaterialsAdditives & Functional ProductsChemical IntermediatesFibersTotal Operating Segments
Sales$715$739$495$225$2,174
Cost of sales5575364801611,734
Selling, general and administrative expenses71502815164
Other segment items (1)18115438
Adjusted EBIT69142(18)45238
Reconciliation of segment Adjusted EBIT to consolidated "Earnings before income taxes" ("EBT"):
Other adjusted EBIT (2)(38)
Non-core items impacting EBIT

ITEM 1. FINANCIAL STATEMENTS

FAQ

What is Eastman Chemical's chemical intermediates — cost of sales?
Eastman Chemical (EMN) reported chemical intermediates — cost of sales of $480M in Q1 2026.
How has Eastman Chemical's chemical intermediates — cost of sales changed year-over-year?
Eastman Chemical's chemical intermediates — cost of sales decreased by 2.4% year-over-year, from $492M to $480M.
What is the long-term trend for Eastman Chemical's chemical intermediates — cost of sales?
Over 3 years (2022 to 2025), Eastman Chemical's chemical intermediates — cost of sales has grown at a -6.4% compound annual growth rate (CAGR), from $2.25B to $1.84B.
What does chemical intermediates — cost of sales mean?
Includes the direct costs attributable to the production of the chemical goods sold by this segment, such as raw materials, energy, and direct labor. It is a primary indicator of the segment's production efficiency and exposure to commodity price fluctuations.

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